对资本成本会计的重新认识和计量架构的探讨

Re-recognization of Capital Cost Accounting and Disquisitions of Measurement Fabric

现行财务会计由于只确认债务资本成本 ,而不确认权益资本成本 ,从而导致会计信息对企业财务状况和经营成果方面的扭曲。在提出应确认并计量权益资本的成本 ,建立资本成本会计的同时 ,对资本成本会计的若干问题进行了尝试性的探讨。

In the contemporary financial accounting, only the cost of obligation capital but not the cost of equity capital has been identified. As a result, there is a distortion to the financial position and the operation results of a business enterprise. So we should identify and measure the cost of equity capital cost,at the same time, establish capital cost accounting. It also gives a trial discussion to some points of capital cost accounting.